BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

4,667 results for “condonation of delay”+ Section 139(1)clear

Sorted by relevance

Chennai762Mumbai516Delhi497Kolkata446Bangalore343Jaipur240Hyderabad228Pune219Ahmedabad216Karnataka156Chandigarh137Indore106Surat104Cochin87Nagpur79Lucknow74Amritsar70Visakhapatnam61Raipur41Calcutta40Rajkot35Cuttack35Guwahati27Patna26Allahabad18Jodhpur17Agra16Panaji15Jabalpur14Varanasi11SC10Dehradun8Telangana6Ranchi2Orissa2Himachal Pradesh1Rajasthan1Andhra Pradesh1

Key Topics

Section 14876Section 14771Addition to Income58Section 143(1)52Section 139(1)46Section 115B43Section 25041Condonation of Delay33Section 1130Limitation/Time-bar

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

ITA 1001/JPR/2025[2019-20]Status: DisposedITAT Jaipur27 Oct 2025AY 2019-20
For Appellant: Sh. Shrawan Kumar Gupta, Adv.\rFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT\r
Section 139(1)Section 143(2)Section 144BSection 147Section 147rSection 148Section 148ASection 151Section 234ASection 250

Condonation of delay under clause (b) of sub-section (2) Section 119 of\r\nthe Income Tax Act for returns of income claiming deduction u/s 80P of the Act\r\nfor various assessment years from AY 2018-19 to AY 2022-23- Reg.\"\r\nWe find from the available records that the assessment in the case of the\r\nassessee

Showing 1–20 of 4,667 · Page 1 of 234

...
29
Section 143(3)26
Disallowance24

MTITANIUM APARTMENTS PVT LTD,MUMBAI vs. DY. CIT CIRCLE 1(2)(1), MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 4694/MUM/2025[2024-25]Status: DisposedITAT Mumbai09 Sept 2025AY 2024-25

Bench: Shri Om Prakash Kant () & Ms. Suchitra Raghunath Kamble () Assessment Year: 2024-2025 Mtitanium Apartments Pvt. Ltd., Dy. Cit-Circle 1(2)(1), 2Nd Floor, Shreeniwas House, Range 412, Aayakar Bhawan, Hazarimal Somani Marg, Fort, Vs. M.K. Road, Churchgate, Mumbai-400 001. Mumbai-400020. Pan No. Aafcm 6810 Q Appellant Respondent

For Appellant: Mr. Narayn AtalFor Respondent: Ms. Kavitha Kaushik, Sr. DR
Section 139(1)Section 143(1)

1) and cannot transform it into a return under section 139(3), in order to avail ben 139(3), in order to avail benefit of carrying forward or set efit of carrying forward or set-off of any loss under any loss under section 80.” 3. Before us, the Ld. counsel for the assessee however submitted Before

PAHALAMPUR SAMABAY KRISHI UNNAYAN SAMITY LTD., ,HOOGHLY vs. ITO, WARD 23(1), , HOOGHLY

In the result, the appeal of the assessee is allowed

ITA 887/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Sept 2025AY 2019-2020

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2019-20 Pahalampur Samabay Krishi Ito, Ward-23(1), Hooghly Unnayan Ltd.

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri S. B. Chakraborthy, Sr. DR
Section 139(1)Section 139(4)Section 142(1)Section 143(1)Section 143(1)(a)Section 148Section 153ASection 80Section 80P

delay in filing the appeal is hereby condoned and we proceed to dispose of the appeal on merits. Pahalampur Samabay Krishi Unnayan Ltd. 4. It was the submission that the only issue in the appeal is against the action of the ld. CIT(A) in confirming the intimation issued u/s 143(1) of the Act wherein the assessee has been

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 761/PUN/2025[2014-15]Status: DisposedITAT Pune31 Jul 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

139(5), same should be treated as due compliance with clause (ba) in sub-section (1) of section 12A and thus, the assessee was entitled for exemption under section 11 of the Act. 7. So far as denial of exemption u/s 11 on account of belated filing of audit report in Form 10B is concerned, the Ld. Counsel

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 765/PUN/2025[2019-20]Status: DisposedITAT Pune31 Jul 2025AY 2019-20

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

139(5), same should be treated as due compliance with clause (ba) in sub-section (1) of section 12A and thus, the assessee was entitled for exemption under section 11 of the Act. 7. So far as denial of exemption u/s 11 on account of belated filing of audit report in Form 10B is concerned, the Ld. Counsel

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 763/PUN/2025[2018-19]Status: DisposedITAT Pune31 Jul 2025AY 2018-19

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

139(5), same should be treated as due compliance with clause (ba) in sub-section (1) of section 12A and thus, the assessee was entitled for exemption under section 11 of the Act. 7. So far as denial of exemption u/s 11 on account of belated filing of audit report in Form 10B is concerned, the Ld. Counsel

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 766/PUN/2025[2020-21]Status: DisposedITAT Pune31 Jul 2025AY 2020-21

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

139(5), same should be treated as due compliance with clause (ba) in sub-section (1) of section 12A and thus, the assessee was entitled for exemption under section 11 of the Act. 7. So far as denial of exemption u/s 11 on account of belated filing of audit report in Form 10B is concerned, the Ld. Counsel

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 762/PUN/2025[2017-18]Status: DisposedITAT Pune31 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

139(5), same should be treated as due compliance with clause (ba) in sub-section (1) of section 12A and thus, the assessee was entitled for exemption under section 11 of the Act. 7. So far as denial of exemption u/s 11 on account of belated filing of audit report in Form 10B is concerned, the Ld. Counsel

JAN SEVA MANDAL ,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD -1(4), MUMBAI

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

ITA 3445/MUM/2025[2023-24]Status: DisposedITAT Mumbai22 Jul 2025AY 2023-24

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2023-24 Jan Seva Mandal, Central Processing Centre Income Vinayalaya, Mahakali Caves Tax Deparment, Bengaluru, Vs. Road, Andheri (East), Income Tax Officer Exemption Mumbai-400093. Ward 1(4), Mumbai. 6Th Floor, Mtnl Te Building, Pedder Road, Mumbai-400026. Pan No. Aaatj 4868 K Appellant Respondent

For Appellant: Mr. Ketan PatelFor Respondent: Mr. Vivek Perampurna, CIT-DR
Section 11Section 12ASection 143(1)

condonation of delay under Section 119(2)(b) of the Act. under Section 119(2)(b) of the Act. The relevant finding of the Ld. nt finding of the Ld. CIT(A) is reproduced as under: CIT(A) is reproduced as under: “Decision: 6.1 The statement of facts, grounds of appeal, and the order The statement of facts, grounds

TASKUS INDIA PRIVATE LIMITED,MUMBAI vs. CIRCLE 8(3)(1), MUMBAI

ITA 2826/MUM/2025[2022-23]Status: DisposedITAT Mumbai30 Jun 2025AY 2022-23

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2022-23 M/S Taskus India Pvt. Ltd., 1. Dy. Director Of Income- Ttc Industrial Area, Tower -9, Tax Central Processing Vs. Gigaplex It Park, 18Th & 19Th Centre Unit, Bengaluru, Floor, Midc, Plot No. 1 I.T.5, 1St Floor, Prestige Alpha Airoli Knowledge Park Rd, Airoli, No 48/1, 48/2 Navi Mumbai-400708. Beratenaagrahara Begur Hosur Rd Uttarahali Hobli, Bengaluru- 560100. 2. The Dy. Cit, Circle 8(3)(1), Mumbai. Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aahct 0980 G Appellant Respondent

For Appellant: Mr. Tata Krishna
Section 143(1)Section 143(3)Section 246A(1)(a)Section 80ASection 80J

139(1) read with Section 80AC. M/s Taskus India Pvt. Ltd. M/s Taskus India Pvt. Ltd. 4.4 The appellant submitted that the delay in f The appellant submitted that the delay in f The appellant submitted that the delay in finalizing the accounts and obtaining the statutory audit resulted in a accounts and obtaining the statutory audit resulted

ARAVALI BUILDHOMES LLP,JAIPUR vs. AO CPC, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1154/JPR/2024[2021-22]Status: DisposedITAT Jaipur04 Jun 2025AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Ashok Kumar Gupta, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 139Section 139(1)Section 139(4)Section 143(1)Section 234ASection 80Section 80ASection 80I

139(1). The issue before the Delhi High Court pertained to order passed in the assessee's application under section 119(2)(6) of the Act seeking extension of time for filing of return. The ground forwarded for late filing of the return was delay in audit. The Court considered the case for condonation

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

ITA 4/RAN/2024[2018-19]Status: DisposedITAT Ranchi07 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

139(1) is directory and not mandatory and, therefore, relief shall be granted by the appellate authority in case, there was genuine and valid reason for the delay in filing of return. 15. That there was genuine and valid reason for the delay in filing of return and moreover these provisions are directory and not mandatory. 16. That the claim

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

ITA 5/RAN/2024[2019-20]Status: DisposedITAT Ranchi07 May 2025AY 2019-20

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

139(1) is directory and not mandatory and, therefore, relief shall be granted by the appellate authority in case, there was genuine and valid reason for the delay in filing of return. 15. That there was genuine and valid reason for the delay in filing of return and moreover these provisions are directory and not mandatory. 16. That the claim

VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

C.A. No.-001977-001977 - 2025Supreme Court07 Feb 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 143(1)Section 276C

condonation of the said infraction, even if a return is filed in terms of sub- section (4). Accepting such a plea would mean that a person who has not filed a return within the due time as prescribed under sub-section (1) or (2) of Section 139 would get benefit by filing the return under Section 139(4) much later

VIRENDRA SINGH SAINI,HARYANA vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE, BENGALORE

In the result, the appeal filed by the assessee stands partly allowed

ITA 1483/PUN/2024[2019-20]Status: HeardITAT Pune19 Sept 2024AY 2019-20

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1483/Pun/2024 "नधा"रण वष" / Assessment Year : 2019-20

For Appellant: NoneFor Respondent: Shri B.S.Rajpurohit
Section 143(1)Section 36(1)(va)Section 43B

139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the following manner, namely:— (a) the total income or loss shall be computed after making the following adjustments, namely:— (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iv) disallowance of expenditure

SHREE PUSHKAR FOUNDATION,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)-WARD 2(30, MUMBAI

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2714/MUM/2024[2021-22]Status: DisposedITAT Mumbai30 Aug 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2021-22 Shree Pushkar Foundation, Ito (Exemption) – Ward 2(3), 301/302, 3Rd Floor, Cumbala Hill Tele Exchange Atlanta Centre, Vs. (Mtnl), Peddar Rd, Tardeo, Near Udyog Bhavan, Mumbai-400026. Sonawala Road, Goregaon East, Mumbai-400063. Pan No. Aawts 2303 N Appellant Respondent

For Appellant: Mr. Sandip S. Nagar, &For Respondent: 24/07/2024
Section 11Section 11(2)Section 139(1)Section 143(1)Section 143(1)(a)

139(1) are to be satisfied and both are mandatorily to be complied with both are mandatorily to be complied with. Accordingly, the ccordingly, the question of law is answered in favour of the Revenue and against the question of law is answered in favour of the Revenue and against the question of law is answered in favour

THIKARIYA GRAM SEWA SAHKARI SAMITI LTD ,THIKARIYA vs. AO CPCITO WARD SIKAR, SIKAR

In the result, both the appeals filed by the assessee are allowed

ITA 772/JPR/2023[2018-19]Status: DisposedITAT Jaipur27 Mar 2024AY 2018-19
For Appellant: Shri Shrawan Kumar Gupta AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CIT
Section 143(1)Section 234ASection 80P

condonation of delay for claims under Section 80P.", "result": "Allowed", "sections": ["143(1)", "139(1)", "80P", "80AC(ii)", "143(1

AARK INFOSOFT PRIVATE LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

The appeal of the assessee is allowed

ITA 681/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad21 Feb 2024AY 2017-18

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2017-18 Vs. Aark Infosoft Private Limited, The Acit, 45, Shetrunjay, 2Nd Floor, Above Circle-1(1)(1), Central Bank Of India, Bhattha Ahmedabad Cross Road, Paldi, Ahmedabad Gujarat-380007 Pan : Aahca 9986 H अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Divyang Shah, Ar Revenue By : Shri Santosh Kumar, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 08.02.2024 घोषणा क" तारीख /Date Of Pronouncement: 21.02.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 27.07.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2017-18. 2. The Grounds Raised By The Assessee Are As Under:- “1. Whether On The Facts & Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Issuing A Notice U/S 143(2) Of The Act? 2. Whether On The Facts & In Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Making Disallowance Of Employees' Contribution To Pf & Esic Of Rs.5,51,657/- U/S 36(1) (Va) Of The Act?

For Appellant: Shri Divyang Shah, ARFor Respondent: Shri Santosh Kumar, Sr. DR
Section 139(9)Section 143(2)Section 250Section 269SSection 36(1)Section 40Section 68

section 139(9) of the Act, as noted above by us, the Assessing Officer is empowered to condone the delay in the removal of the defect which, we have noted, he has done by accepting the defect removed by the assessee and subsequently processing the return u/s 143(1

Pr. COMMISSIONER OF INCOME TAX, SHIMLA vs. HP HOUSING AND URBAN DEVELOPMENT AUTHORITY (HIMUDA)

Appeal is dismissed

ITA/35/2019HC Himachal Pradesh22 Dec 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA

For Appellant: Ms. Vandana Kuthiala, AdvocateFor Respondent: Mr. Vishal Mohan, Senior Advocate, with
Section 139Section 139(1)Section 143(3)Section 250Section 80Section 80ASection 80I

139(1). The issue before the Delhi High Court pertained to order passed in the assessee’s application under Section 119(2)(6) of the Act seeking extension of time for filing of return. The ground forwarded for late filing of the return was delay in audit. The Court considered the case for condonation

RAJESH AGGARWAL ,DEHRADUN vs. THE DEPUTY COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 199/DDN/2019[2013-14]Status: DisposedITAT Dehradun23 Jun 2023AY 2013-14
Section 115BSection 132Section 132(4)Section 139(1)Section 153ASection 68

condone the delay and admit the appeals of the assessee for adjudication. 2. As identical issues are involved in all these appeals, they are taken up together and disposed of by this common order for the sake of convenience. AY: 2011-12 3. The assessee has raised the following grounds of appeal: That the Order passed